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All Journal Indonesian Journal of Accounting and Governance
Doan Anh Vu
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Humanities Economics, Econometrics & Finance Environmental Science

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FACTOR-FACTOR THAT INFLUENCING INDEPENDENCE OF PUBLIC-SECTOR AUDITOR: A LITERATURE REVIEW Doan Anh Vu
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.340

Abstract

The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on public sector audit, especially in the context of developing countries. This article gives review of academic study pertaining to public-sector auditors’ independence and factors affecting public-sector auditors’ independence. This literature review is implemented based on published papers in 20th century in prestigious journals related to public sector audit. Firstly, we review and explain definition of independence clearly. Secondly, we organize our review around three main threats to public-sector auditors’ independence, namely, (a) political manifestos, (b) auditor tenure, and (c) relationship with auditee. For each of the threats, this study discusses the effects of each threat on the public-sector auditors’ independence. Additionally, we conclude that proofs together with recent changes, provides for future study on public-sector auditor’s independence.
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